Ezel / IRS Rulings / 201112021

CCA 201112021: Who signs Form 872-P for a subsidiary in a consolidated group

Number
201112021
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Common Parent Agent for Subsidiaries; Extension by Agreement
Topics
Corporate transactions and reorganizations Procedure, penalties, and administration
Code sections
§ 1502, § 6229, § 6110
Ruling dated
February 22, 2011
Publicly released
March 25, 2011
Source
View Official PDF

Apply this to your situation

This page covers legal advice the IRS Office of Chief Counsel wrote for IRS staff, issued in 2011, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

Currency note: this determination was released in 2011
Statutory amendments, regulation changes, court decisions, or later IRS guidance may have changed the analysis since then. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, threshold, or position mentioned here.
Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It is advice from the IRS Office of Chief Counsel to IRS personnel on the facts they presented, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.
About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.
View official IRS release (PDF)

Plain-English summary

Chief Counsel advised on the signatures required for Form 872-P when a subsidiary corporation is the tax matters partner in a consolidated group. For partnership years ending by the close of a consolidated return year beginning before June 28, 2002, both an authorized officer of the subsidiary and an authorized officer of the former common parent should sign. For later consolidated return years, only an authorized officer of the subsidiary is required to sign.

Ruling snapshot

  • Question: Which corporate officers must sign Form 872-P when a subsidiary is the tax matters partner in a consolidated group?
  • Outcome: Advice given.
  • Key authorities: Treas. Reg. §§ 1.1502-77A(a) and 1.1502-77(a); IRC § 6229

Full text (IRS public release)

ID: CCA_2011022214114020 Number: 201112021
Release Date: 3/25/2011
Office: ---------------------
UILC: 1502.77-00, 6229.02-00

From: ----------------------
Sent: Tuesday, February 22, 2011 2:12:27 PM
To: --------------------
Cc: ---------------------
Subject: Language for Form 872-P

If the tax matters partner is a subsidiary corporation in a consolidated group: If the consent is for a partnership year(s) ending on or before the last day of a consolidated return year beginning before June 28, 2002, then a currently authorized officer of the subsidiary corporation should sign the consent in the name of the subsidiary corporation. The consent should also be signed by a currently authorized officer of the corporation who was the common parent corporation of the consolidated group for such consolidated return year. See Treas. Reg. § 1.1502-77A(a).

If the consent is for a partnership year(s) ending on or before the last day of a consolidated return year beginning on or after June 28, 2002, then only a currently authorized officer of the subsidiary corporation is required to sign the consent in the name of the subsidiary corporation. The signature and title of officer and the name and employer identification number of the subsidiary corporation should be displayed in the signature block. See Treas. Reg. § 1.1502-77(a).

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